Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Unexplained loans - assessee was required to prove the capacity of the creditors to advance money, but the assessee could not produce the bank statement or other evidence to prove the financial creditworthiness - additions confirmed - AT
Unexplained loans - assessee was required to prove the capacity of the creditors to advance money, but the assessee could not produce the bank statement or other evidence to prove the financial creditworthiness - additions confirmed - AT
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